{
  "url": "https://openlegislation.uk/eu-regulation-2012-978/annex-IX",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-978/annex-IX.json",
  "legislation": "eur/2012/978",
  "legislation_title": "Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-978",
  "path": "annex/IX",
  "kind": "annex",
  "number": "IX",
  "heading": "List of products included in the special incentive arrangement for sustainable development and good governance referred to in Article 1(2)(b)",
  "text": "Notwithstanding the rules for the interpretation of the Combined Nomenclature ( ‘ CN ’ ), the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where ‘ ex ’ CN codes are indicated, the tariff preferences are to be determined by the CN code and the description together.\nEntry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.\nThe column ‘ Section ’ lists GSP sections (Article 2(h)).\nThe column ‘ Chapter ’ lists CN chapters covered by a GSP section (Article 2(i)).\nFor reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties were withdrawn or suspended.\nFor the products under subheading 0306 13 , the duty shall be 3,6 %.\nFor the products under subheading 1704 10 90 , the specific duty shall be limited to 16 % of the customs value.\nSection\nChapter\nCN code\nDescription\nS-1a\n01\n0101 29 90\nLive horses, other than pure-bred breeding animals, other than for slaughter\n0101 30 00\nLive asses\n0101 90 00\nLive mules and hinnies\n0104 20 10 *\nLive, pure-bred breeding goats\n0106 14 10\nLive domestic rabbits\n0106 39 10\nLive pigeons\n02\n0205 00\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen\n0206 80 91\nEdible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products\n0206 90 91\nEdible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products\n0207 14 91\nLivers, frozen, of fowls of the species Gallus domesticus\n0207 27 91\nLivers, frozen, of turkeys\n0207 45 95\n0207 55 95\n0207 60 91\nLivers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese\nex 0208\nOther meat and edible meat offal, fresh, chilled or frozen, excluding products under subheading 0208 40 20\n0210 99 10\nMeat of horses, salted, in brine or dried\n0210 99 59\nOffal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt\nex 0210 99 85\nOffal of sheep or goats, salted, in brine, dried or smoked\nex 0210 99 85\nOffal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats\n04\n0403 10 51\nYogurt, flavoured or containing added fruit, nuts or cocoa\n0403 10 53\n0403 10 59\n0403 10 91\n0403 10 93\n0403 10 99\n0403 90 71\nButtermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa\n0403 90 73\n0403 90 79\n0403 90 91\n0403 90 93\n0403 90 99\n0405 20 10\nDairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %\n0405 20 30\n0407 19 90\n0407 29 90\n0407 90 90\nBirds' eggs, in shell, fresh, preserved or cooked, other than of poultry\n0409 00 00\nNatural honey\n0410 00 00\nEdible products of animal origin, not elsewhere specified or included\n05\n0511 99 39\nNatural sponges of animal origin, other than raw\nS-1b\n03\nChapter 3\nFish and crustaceans, molluscs and other aquatic invertebrates\nS-2a\n06\nChapter 6\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage\nS-2b\n07\n0701\nPotatoes, fresh or chilled\n0703 10\nOnions and shallots, fresh or chilled\n0703 90 00\nLeeks and other alliaceous vegetables, fresh or chilled\n0704\nCabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled\n0705\nLettuce ( Lactuca sativa ) and chicory ( Cichorium spp.), fresh or chilled\n0706\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled\nex 0707 00 05\nCucumbers, fresh or chilled, from 16 May to 31 October\n0708\nLeguminous vegetables, shelled or unshelled, fresh or chilled\n0709 20 00\nAsparagus, fresh or chilled\n0709 30 00\nAubergines (eggplants), fresh or chilled\n0709 40 00\nCelery other than celeriac, fresh or chilled\n0709 51 00\nMushrooms, fresh or chilled, excluding the products under subheading 0709 59 50\nex 0709 59\n0709 60 10\nSweet peppers, fresh or chilled\n0709 60 99\nFruits of the genus Capsicum or of the genus Pimenta , fresh or chilled, other than sweet peppers, other than for the manufacture of capsaicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids\n0709 70 00\nSpinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled\n0709 92 10 *\nOlives, fresh or chilled, for uses other than the production of oil\n0709 99 10\nSalad vegetables, fresh or chilled, other than lettuce ( Lactuca sativa ) and chicory ( Cichorium spp.)\n0709 99 20\nChard (or white beet) and cardoons, fresh or chilled\n0709 93 10\nCourgettes, fresh or chilled\n0709 99 40\nCapers, fresh or chilled\n0709 99 50\nFennel, fresh or chilled\nex 0709 91 00\nGlobe artichokes, fresh or chilled, from 1 July to 31 October\n0709 93 90\n0709 99 90\nOther vegetables, fresh or chilled\n0710\nVegetables (uncooked or cooked by steaming or boiling in water), frozen\nex 0711\nVegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading 0711 20 90\nex 0712\nDried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading 0712 90 19\n0713\nDried leguminous vegetables, shelled, whether or not skinned or split\n0714 20 10 *\nSweet potatoes, fresh, whole, and intended for human consumption\n0714 20 90\nSweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption\n0714 90 90\nJerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith\n08\n0802 11 90\nAlmonds, fresh or dried, whether or not shelled or peeled, other than bitter\n0802 12 90\n0802 21 00\nHazelnuts or filberts ( Corylus spp.), fresh or dried, whether or not shelled or peeled\n0802 22 00\n0802 31 00\nWalnuts, fresh or dried, whether or not shelled or peeled\n0802 32 00\n0802 41 00\n0802 42 00\nChestnuts ( Castanea spp.), fresh or dried, whether or not shelled or peeled\n0802 51 00\n0802 52 00\nPistachios, fresh or dried, whether or not shelled or peeled\n0802 61 00\n0802 62 00\nMacadamia nuts, fresh or dried, whether or not shelled or peeled\n0802 90 50\nPine nuts ( Pinus spp.), fresh or dried, whether or not shelled or peeled\n0802 90 85\nOther nuts, fresh or dried, whether or not shelled or peeled\n0803 10 10\nPlantains, fresh\n0803 10 90\n0803 90 90\nBananas, including plantains, dried\n0804 10 00\nDates, fresh or dried\n0804 20 10\nFigs, fresh or dried\n0804 20 90\n0804 30 00\nPineapples, fresh or dried\n0804 40 00\nAvocados, fresh or dried\nex 0805 21\nMandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October\nex 0805 22 00\nex 0805 29 00\n0805 40 00\nGrapefruit, including pomelos, fresh or dried\n0805 50 90\nLimes ( Citrus aurantifolia , Citrus latifolia ), fresh or dried\n0805 90 00\nOther citrus fruit, fresh or dried\nex 0806 10 10\nTable grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor ( Vitis vinifera cv.) from 1 to 31 December\n0806 10 90\nOther grapes, fresh\nex 0806 20\nDried grapes, excluding products under subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg\n0807 11 00\nMelons (including watermelons), fresh\n0807 19 00\n0808 10 10\nCider apples, fresh, in bulk, from 16 September to 15 December\n0808 30 10\nPerry pears, fresh, in bulk, from 1 August to 31 December\nex 0808 30 90\nOther pears, fresh, from 1 May to 30 June\n0808 40 00\nQuinces, fresh\nex 0809 10 00\nApricots, fresh, from 1 January to 31 May and from 1 August to 31 December\n0809 21 00\nSour cherries ( Prunus cerasus ), fresh\nex 0809 29 00\nCherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries ( Prunus cerasus )\nex 0809 30\nPeaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December\nex 0809 40 05\nPlums, fresh, from 1 January to 10 June and from 1 October to 31 December\n0809 40 90\nSloes, fresh\nex 0810 10 00\nStrawberries, fresh, from 1 January to 30 April and from 1 August to 31 December\n0810 20\nRaspberries, blackberries, mulberries and loganberries, fresh\n0810 30\nBlack-, white- or redcurrants and gooseberries, fresh\n0810 40 30\nFruit of the species Vaccinium myrtillus , fresh\n0810 40 50\nFruit of the species Vaccinium macrocarpon and Vaccinium corymbosum , fresh\n0810 40 90\nOther fruits of the genus Vaccinium , fresh\n0810 50 00\nKiwifruit, fresh\n0810 60 00\nDurians, fresh\n0810 70 00\nPersimmons, fresh\n0810 90 75\nOther fruit, fresh\n0811\nFruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter,\n0812\nFruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption\n0813 10 00\nApricots, dried\n0813 20 00\nPrunes, dried\n0813 30 00\nApples, dried\n0813 40 10\nPeaches, including nectarines, dried\n0813 40 30\nPears, dried\n0813 40 50\nPapaws (papayas), dried\n0813 40 95\nOther fruit, dried, other than that of headings 0801 to 0806\n0813 50 12\nMixtures of dried fruit (other than that of headings 0801 to 0806 ) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola or pitahaya, but not containing prunes\n0813 50 15\nOther mixtures of dried fruit (other than that of headings 0801 to 0806 ), not containing prunes\n0813 50 19\nMixtures of dried fruit (other than that of headings 0801 to 0806 ), containing prunes\n0813 50 31\nMixtures exclusively of tropical nuts of headings 0801 and 0802\n0813 50 39\nMixtures exclusively of nuts of headings 0801 and 0802 , other than of tropical nuts\n0813 50 91\nOther mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs\n0813 50 99\nOther mixtures of nuts and dried fruits of Chapter 8\n0814 00 00\nPeel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions\nS-2c\n09\nChapter 9\nCoffee, tea, maté and spices\nS-2d\n10\n1008 50 00\nQuinoa ( Chenopodium quinoa )\n11\n1104 29 17\nHulled cereal grains excluding barley, oats, maize, rice and wheat.\n1105\nFlour, meal, powder, flakes, granules and pellets of potatoes\n1106 10 00\nFlour, meal and powder of the dried leguminous vegetables of heading 0713\n1106 30\nFlour, meal and powder of products from Chapter 8\n1108 20 00\nInulin\n12\nex Chapter 12\nOil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder excluding products under heading 1210 and subheadings 1212 91 and 1212 93 00\n13\nChapter 13\nLac; gums, resins and other vegetable saps and extracts\nS-3\n15\n1501 90 00\nPoultry fat, other than that of heading 0209 or 1503\n1502 10 90\n1502 90 90\nFats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption\n1503 00 19\nLard stearin and oleostearin, other than for industrial uses\n1503 00 90\nLard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption\n1504\nFats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified\n1505 00 10\nWool grease, crude\n1507\nSoya-bean oil and its fractions, whether or not refined, but not chemically modified\n1508\nGroundnut oil and its fractions, whether or not refined, but not chemically modified\n1511 10 90\nPalm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption\n1511 90\nPalm oil and its fractions, whether or not refined but not chemically modified, other than crude oil\n1512\nSunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified\n1513\nCoconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified\n1514\nRape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified\n1515\nOther fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified\n1516\nAnimal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared\n1517\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516\n1518 00\nAnimal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included\n1521 90 99\nBeeswax and other insect waxes, whether or not refined or coloured, other than raw\n1522 00 10\nDegras\n1522 00 91\nOil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil\nS-4a\n16\n1601 00 10\nSausages and similar products, of liver, and food preparations based on liver\n1602 20 10\nGoose or duck liver, prepared or preserved\n1602 41 90\nHam and cuts thereof, prepared or preserved, of swine other than of domestic swine\n1602 42 90\nShoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine\n1602 49 90\nOther prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine\n1602 50 31\n1602 50 95\nOther prepared or preserved meat or meat offal, cooked, of bovine animals, other than uncooked, other than mixtures of cooked meat or offal and uncooked meat or offal, whether or not in airtight containers\n1602 90 31\nOther prepared or preserved meat or meat offal, of game or rabbit\n1602 90 69\nOther prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine\n1602 90 91\n1602 90 95\n1602 90 99\n1603 00 10\nExtracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content of 1 kg or less\n1604\nPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggs\n1605\nCrustaceans, molluscs and other aquatic invertebrates, prepared or preserved\nS-4b\n17\n1702 50 00\nChemically pure fructose\n1702 90 10\nChemically pure maltose\n1704\nSugar confectionery (including white chocolate), not containing cocoa\n18\nChapter 18\nCocoa and cocoa preparations\n19\nChapter 19\nPreparations of cereals, flour, starch or milk; pastrycooks' products\n20\nChapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants\n21\nex Chapter 21\nMiscellaneous edible preparations excluding products under subheadings 2106 10 , 2106 90 30 , 2106 90 51 , 2106 90 55 and 2106 90 59\n22\nex Chapter 22\nBeverages, spirits and vinegar excluding products under subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40\n23\n2302 50 00\nResidues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants\n2307 00 19\nOther wine lees\n2308 00 19\nOther grape marc\n2308 00 90\nOther vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included\n2309 10 90\nOther dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 , 1702 30 90 , 1702 40 90 , 1702 90 50 and 2106 90 55 or milk products\n2309 90 10\nFish or marine mammal solubles, of a kind used in animal feeding\n2309 90 91\nBeetpulp with added molasses, of a kind used in animal feeding\n2309 90 96\nOther preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base\nS-4c\n24\nChapter 24\nTobacco and manufactured tobacco substitutes\nS-5\n25\n2519 90 10\nMagnesium oxide, other than calcined natural magnesium carbonate\n2522\nQuicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825\n2523\nPortland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers\n27\nChapter 27\nMineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes\nS-6a\n28\n2801\nFluorine, chlorine, bromine and iodine\n2802 00 00\nSulphur, sublimed or precipitated; colloidal sulphur\nex 2804\nHydrogen, rare gases and other non-metals, excluding products under subheading 2804 69 00\n2805 19\nAlkali or alkaline-earth metals other than sodium and calcium\n2805 30\nRare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed\n2806\nHydrogen chloride (hydrochloric acid); chlorosulphuric acid\n2807 00 00\nSulphuric acid; oleum\n2808 00 00\nNitric acid; sulphonitric acids\n2809\nDiphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined\n2810 00 90\nOxides of boron, other than diboron trioxide; boric acids\n2811\nOther inorganic acids and other inorganic oxygen compounds of non-metals\n2812\nHalides and halide oxides of non-metals\n2813\nSulphides of non-metals; commercial phosphorus trisulphide\n2814\nAmmonia, anhydrous or in aqueous solution\n2815\nSodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium\n2816\nHydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium\n2817 00 00\nZinc oxide; zinc peroxide\n2818 10\nArtificial corundum, whether or not chemically defined\n2818 20 00\nAluminium oxide other than artificial corundum\n2819\nChromium oxides and hydroxides\n2820\nManganese oxides\n2821\nIron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe 2 O 3\n2822 00 00\nCobalt oxides and hydroxides; commercial cobalt oxides\n2823 00 00\nTitanium oxides\n2824\nLead oxides; red lead and orange lead\n2825\nHydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides\n2826\nFluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts\n2827\nChlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides\n2828\nHypochlorites; commercial calcium hypochlorite; chlorites; hypobromites\n2829\nChlorates and perchlorates; bromates and perbromates; iodates and periodates\n2830\nSulphides; polysulphides, whether or not chemically defined\n2831\nDithionites and sulphoxylates\n2832\nSulphites; thiosulphates\n2833\nSulphates; alums; peroxosulphates (persulphates)\n2834 10 00\nNitrites\n2834 21 00\nNitrates\n2834 29\n2835\nPhosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined\n2836\nCarbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate\n2837\nCyanides, cyanide oxides and complex cyanides\n2839\nSilicates; commercial alkali metal silicates\n2840\nBorates; peroxoborates (perborates)\n2841\nSalts of oxometallic or peroxometallic acids\n2842\nOther salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides\n2843\nColloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals\nex 2844 30 11\nCermets containing uranium depleted in U-235 or compounds of this product, other than unwrought\nex 2844 30 51\nCermets containing thorium or compounds of thorium, other than unwrought\n2845 90 90\nIsotopes other than those of heading 2844 ; compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than heavy water (deuterium oxide) (Euratom) , other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products (Euratom)\n2846\nCompounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals\n2847 00 00\nHydrogen peroxide, whether or not solidified with urea\n2849\nCarbides, whether or not chemically defined\n2850 00\nHydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849\n2852\nInorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams\n2853\nPhosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals\n29\n2903\nHalogenated derivatives of hydrocarbons\n2904\nSulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated\nex 2905\nAcyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, excluding products under subheadings 2905 43 00 and 2905 44\n2906\nCyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives\n2907\nPhenols; phenol-alcohols\n2908\nHalogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols\n2909\nEthers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives\n2910\nEpoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives\n2911 00 00\nAcetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives\n2912\nAldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde\n2913 00 00\nHalogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912\n2914\nKetones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives\n2915\nSaturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2916\nUnsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2917\nPolycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2918\nCarboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2919\nPhosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2920\nEsters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives\n2921\nAmine-function compounds\n2922\nOxygen-function amino-compounds\n2923\nQuaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined\n2924\nCarboxyamide-function compounds; amide-function compounds of carbonic acid\n2925\nCarboxyimide-function compounds (including saccharin and its salts) and imine-function compounds\n2926\nNitrile-function compounds\n2927 00 00\nDiazo-, azo- or azoxy-compounds\n2928 00 90\nOrganic derivatives of hydrazine or of hydroxylamine, other than N,N-Bis(2-methoxyethyl) hydroxylamine\n2929 10 00\nIsocyanates\n2929 90 00\nOther compounds with other nitrogen function\n2930 20 00\nThiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)\n2930 30 00\nex 2930 90 98\n2930 40 90\nMethionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)\n2930 60 00\n2930 70 00\n2930 80 00\n2930 90 13\n2930 90 16\nex 2930 90 98\n2931 00\nOther organo-inorganic compounds\n2932\nHeterocyclic compounds with oxygen hetero-atom(s) only\n2933\nHeterocylic compounds with nitrogen hetero-atom(s) only\n2934\nNucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds\n2935 10 00\nN-Methylperfluorooctane sulphonamide\n2935 20 00\nN-Ethylperfluorooctane sulphonamide\n2935 30 00\nN-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide\n2935 40 00\nN-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide\n2935 50 00\nOther perfluorooctane sulphonamides\n2935 90 90\nOther sulphonamides\n2938\nGlycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives\n2940 00 00\nSugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under heading 2937 , 2938 or 2939\nCorrected according to CN description\n2941 20 30\nDihydrostreptomycin, its salts, esters and hydrates\n2942 00 00\nOther organic compounds\nS-6b\n31\n3102\nMineral or chemical fertilisers, nitrogenous\n3103 11 00\nSuperphosphates\n3103 19 00\n3105\nMineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg\n32\nex Chapter 32\nTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; excluding products under subheadings 3201 20 00 , 3201 90 20 , ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin)\n33\nChapter 33\nEssential oils and resinoids; perfumery, cosmetic or toilet preparations\n34\nChapter 34\nSoap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘ dental waxes ’ and dental preparations with a basis of plaster\n35\n3501\nCasein, caseinates and other casein derivatives; casein glues\n3502 90 90\nAlbuminates and other albumin derivatives\n3503 00\nGelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501\n3504 00\nPeptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed\n3505 10 50\nStarches, esterified or etherified\n3506\nPrepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg\n3507\nEnzymes; prepared enzymes not elsewhere specified or included\n36\nChapter 36\nExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations\n37\nChapter 37\nPhotographic or cinematographic goods\n38\nex Chapter 38\nMiscellaneous chemical products excluding the products under subheadings 3809 10 and 3824 60\nS-7a\n39\nChapter 39\nPlastics and articles thereof\nS-7b\n40\nChapter 40\nRubber and articles thereof\nS-8a\n41\nex 4104\nTanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings 4104 41 19 and 4104 49 19\nex 4106 31 00\nTanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared\n4106 32 00\n4107\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114\n4112 00 00\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114\n4113\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 ,\n4114\nChamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather\n4115 10 00\nComposition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls\nS-8b\n42\nChapter 42\nArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)\n43\nChapter 43\nFurskins and artificial fur; manufactures thereof\nS-9a\n44\nChapter 44\nWood and articles of wood, wood charcoal\nS-9b\n45\nChapter 45\nCork and articles of cork\n46\nChapter 46\nManufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork\nS-11a\n50\nChapter 50\nSilk\n51\nex Chapter 51\nWool, fine or coarse animal hair, excluding the products under heading 5105 ; horsehair yarn and woven fabric\n52\nChapter 52\nCotton\n53\nChapter 53\nOther vegetable textile fibres; paper yarn and woven fabrics of paper yarn\n54\nChapter 54\nMan-made filaments; strip and the like of man-made textile materials\n55\nChapter 55\nMan-made staple fibres\n56\nChapter 56\nWadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof\n57\nChapter 57\nCarpets and other textile floor coverings\n58\nChapter 58\nSpecial woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery\n59\nChapter 59\nImpregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use\n60\nChapter 60\nKnitted or crocheted fabrics\nS-11b\n61\nChapter 61\nArticles of apparel and clothing accessories, knitted or crocheted\n62\nChapter 62\nArticles of apparel and clothing accessories, not knitted or crocheted\n63\nChapter 63\nOther made-up textile articles; sets; worn clothing and worn textile articles; rags\nS-12a\n64\nChapter 64\nFootwear, gaiters and the like; parts of such articles\nS-12b\n65\nChapter 65\nHeadgear and parts thereof\n66\nChapter 66\nUmbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof\n67\nChapter 67\nPrepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair\nS-13\n68\nChapter 68\nArticles of stone, plaster, cement, asbestos, mica or similar materials\n69\nChapter 69\nCeramic products\n70\nChapter 70\nGlass and glassware\nS-14\n71\nChapter 71\nNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin\nS-15a\n72\n7202\nFerro-alloys\n73\nChapter 73\nArticles of iron or steel\nS-15b\n74\nChapter 74\nCopper and articles thereof\n75\n7505 12 00\nBars, rods and profiles, of nickel alloys\n7505 22 00\nWire, of nickel alloys\n7506 20 00\nPlates, sheets, strip and foil, of nickel alloys\n7507 20 00\nNickel tube or pipe fittings\n76\nex Chapter 76\nAluminium and articles thereof, excluding the products under heading 7601\n78\nex Chapter 78\nLead and articles thereof, except for products of subheading 7801 99\n7801 99\nUnwrought lead other than refined and other than containing by weight antimony as the principal other element\n79\nex Chapter 79\nZinc and articles thereof, excluding the products under headings 7901 and 7903\n81\nex Chapter 81\nOther base metals; cermets; articles thereof, excluding the products under subheadings 8101 10 00 , 8101 94 00 , 8102 10 00 , 8102 94 00 , 8104 11 00 , 8104 19 00 , 8107 20 00 , 8108 20 00 , 8108 30 00 , 8109 20 00 , 8110 10 00 , 8112 21 90 , 8112 51 00 , 8112 59 00 , 8112 92 and 8113 00 20\n82\nChapter 82\nTools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal\n83\nChapter 83\nMiscellaneous articles of base metal\nS-16\n84\nChapter 84\nNuclear reactors, boilers, machinery and mechanical appliances; parts thereof\n85\nChapter 85\nElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles\nS-17a\n86\nChapter 86\nRailway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds\nS-17b\n87\nChapter 87\nVehicles other than railway or tramway rolling stock, and parts and accessories thereof\n88\nChapter 88\nAircraft, spacecraft, and parts thereof\n89\nChapter 89\nShips, boats and floating structures\nS-18\n90\nChapter 90\nOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof\n91\nChapter 91\nClocks and watches and parts thereof\n92\nChapter 92\nMusical instruments; parts and accessories of such articles\nS-20\n94\nChapter 94\nFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings\n95\nChapter 95\nToys, games and sports requisites; parts and accessories thereof\n96\nChapter 96\nMiscellaneous manufactured articles",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2018/216 of 14 December 2017 amending Annexes V and IX to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "For the products under subheading 0306 13 , the duty shall be 3,6 %."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For the products under subheading 1704 10 90 , the specific duty shall be limited to 16 % of the customs value."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/978/annex/IX",
    "retrieved_at": "2026-11-01T14:49:03.880841+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}